Евразийский научно-исследовательский центр сравнительного и международного финансового права

Tax Aspects of Fiscal Federalism: A Comparative Analysis provides a comprehensive survey of the distribution of the taxing authority among different levels of governments of a selection of countries. The survey is not restricted to the traditional federal countries, such as the United States and Switzerland, but also includes traditional unitary states (or forms of government), such as France and the United Kingdom. The detailed approach demonstrates the current historical trend towards a progressive increase in the local governments' (taxing) authority. In this way, the reaction to the crisis of the (tax) state, and the search for the highest level of public efficiency, pass through the devolution of the taxing powers. Читать далее...

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Chapter 9 The Russian Federation, Danil V. Vinnitskiy
I. Introduction
During the 20th century. Russia went through a number of large-scale formations which had an impact on the different aspects of its government system, including the organization of finance, taxation and the budget system. After proclaiming a federal state in 1918, the issues of fiscal federalism were often in the spotlight of legal and political analysis. См. подробнее...